India guidance
Manuals, guides and help pages the authority publishes to explain how the rules apply.
Showing 1 to 7 of 7 documents, archived 2026-09-12
Each title opens the authority's own page, which is always the current word.
Guidance documents archived for India| Document | Issuer | Date | Format | Live source | Citation key |
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| Circular No. 13 of 2022, F. No. 370142/29/2022-TPL (Part-I), Guidelines for removal of difficulties under sub-section (6) of section 194S of the Income-tax Act, 1961 | Central Board of Direct Taxes (TPL Division), Department of Revenue, Ministry of Finance | 2022-06-22 | PDF, 302 KB | Open | CIRC 13/2022 |
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| Circular No. 14 of 2022, F. No. 370142/29/2022-TPL (Part 1), Order under section 119 in relation to tax deduction at source under section 194S for transactions other than those taking place on or through an Exchange | Central Board of Direct Taxes (TPL Division), Department of Revenue, Ministry of Finance | 2022-06-28 | PDF, 249 KB | Open | CIRC 14/2022 |
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| Virtual Digital Assets and Crypto currency, the department's six page taxpayer brochure on the virtual digital asset regime, which is a set of page images and therefore carries no extractable text | Central Board of Direct Taxes, Government of India | 2025-01-21 | PDF, 642 KB | Open | |
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| FAQs on Interplay and Transition from the Income Tax Act, 1961 to the Income Tax Act, 2025 | Directorate of Income Tax (Organisation and Management Services), Central Board of Direct Taxes | 2026-04-02 (updated version 2.0) | PDF, 4.3 MB | Open | |
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| Clarificatory Frequently Asked Questions related to transition provisions under section 536 of the Income-tax Act, 2025 (Repeals and Savings), F. No. 370149/107/2026-TPL | Central Board of Direct Taxes (TPL Division), Department of Revenue, Ministry of Finance | 2026-07 | PDF, 220 KB | Open | |
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| Crypto-Asset Reporting Obligations Under Section 509 of the Income-tax Act, 2025, Guidance Note, the department's explanation of rules 241 to 244 and Form 167 for reporting crypto-asset service providers, with its own FAQs | Central Board of Direct Taxes, Government of India | 2026-07-24 | PDF, 25.5 MB | Open | |
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| Objective and scope of the New Act, the e-filing portal help page on the Income-tax Act, 2025, saved as the page HTML and as a PDF printed from that page | Income Tax Department, Government of India | undated on the page, last reviewed and updated 12 September 2026 | PDF, 990 KB | Open | ITD NEW ACT |
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